Bio
Professor Daniel Lathrope’s teaching and research focus is taxation. He received his J.D. degree from Northwestern University School of Law, and his LL.M. in Taxation from New York University School of Law. Professor Lathrope became a member of the UC Law SF faculty in 1980 and later served as Associate Dean, Academic Dean, and Acting Dean.
Professor Lathrope is the co–author of several casebooks on individual, corporate, and partnership taxation, including Fundamentals of Federal Income Taxation, Fundamentals of Corporate Taxation, and Fundamentals of Partnership Taxation. He is the author of The Alternative Minimum Tax—Compliance and Planning with Analysis, a treatise on the alternative minimum tax, and a book on comparative income taxation titled Global Issues in Income Taxation. He has taught in the graduate tax programs at New York University and the University of Florida. He teaches at the University of San Francisco School of Law and has also taught at UC Berkeley, Pacific McGeorge, and Leiden University in the Netherlands.
In his spare time, Professor Lathrope enjoys golf, sitting by a lake, reading, fantasy football, and watching water polo.
Scholarship
Books
Selected Federal Taxation Statutes and Regulations (West, annually 1999 – 2020).
Black Letter Outline on Corporate Taxation (West Academic 9th Ed. 2019) (with Stephen Schwarz).
Black Letter Outline on Partnership Taxation (West Academic 9th ed. 2019) (with Stephen Schwarz & Brant J. Hellwig).
Fundamentals of Business Enterprise Taxation (Foundation Press 7th ed. 2019) (with Stephen Schwarz & Brant J. Hellwig).
Fundamentals of Corporate Taxation (Foundation Press 10th ed. 2019) (with Stephen Schwarz).
Fundamentals of Partnership Taxation (Foundation Press 11th ed. 2019) (with Stephen Schwarz & Brant Hellwig).
Selected Section United States International Taxation (West, annually 2006 – 2019).
Fundamentals of Federal Income Taxation (Foundation Press 19th ed. 2018) (with James J. Freeland, Stephen A. Lind, & Richard B. Stephens ).
Black Letter Outline on Partnership Taxation (West Academic 8th ed. 2017) (with Stephen Schwarz & Brant J. Hellwig).
Fundamentals of Business Enterprise Taxation (Foundation Press 6th ed. 2017) (with Stephen Schwarz & Brant J. Hellwig).
Fundamentals of Partnership Taxation (Foundation Press 10th ed. 2017) (with Stephen Schwarz & Brant Hellwig).
Black Letter Outline on Corporate Taxation (West Academic 8th Ed. 2016) (with Stephen Schwarz).
Fundamentals of Corporate Taxation (Foundation Press 8th and 9th eds. 2012 – 2016) (with Stephen Schwarz).
Fundamentals of Federal Income Taxation (Foundation Press 18th ed. 2016) (with James J. Freeland, Stephen A. Lind, & Richard B. Stephens ).
Black Letter Outline on Federal Taxation of Corporations and Partnerships (Thomson/West 1st – 7th eds. 1997 – 2012) (with Stephen Schwarz).
Federal Income Taxation of Individuals in a Nutshell (West 8th ed. 2012) (with John K. McNulty).
Fundamentals of Business Enterprise Taxation (Foundation Press 5th ed. 2012) (with Stephen Schwarz).
Fundamentals of Partnership Taxation (Foundation Press, 9th ed. 2012) (with Stephen Schwarz).
Corporate and Partnership Taxation (Black Letter Series, West Publishing 1st – 6th eds. 1991 – 2008).
Fundamentals of Corporate Taxation (Foundation Press 1st – 7th eds. 1985 – 2008) (with Stephen A. Lind, Stephen Schwarz, & Joshua D. Rosenberg).
Fundamentals of Partnership Taxation (Foundation Press 1st – 8th eds. 1985 – 2008) (with Stephen A. Lind, Stephen Schwarz & Joshua D. Rosenberg)).
Global issues in Income Taxation (Thomson/West 2008).
Federal Income Taxation in a Nutshell (West Group 7th ed. 2004) (with John K. McNulty).
The Alternative Minimum Tax: Compliance and Planning with Analysis (Warren, Gorham, & Lamont 1994 & Supps. 1995–2020).
Journal Articles
Reduce the Impact of the Alternative Minimum Tax, 64 Prac. Tax Strategies 196 (2000) reprinted in Tax Ideas ¶116 (May 17, 2000).
Recent Tax Developments in the Taxation of Corporations and Shareholders, 47 Tulane Inst. Fed. Tax’n 2 (1997-98). FULLTEXT
Federal Tax Policy, Tax Subsidies, and the Financing of Professional Sports Facilities, 38 S. Tex. L. Rev. 1147 (1997). FULLTEXT
An Introduction to Subchapter S of the United States Internal Revenue Code, 19 Fiskaal 90 (1992).
The United States Corporate Alternative Minimum Tax, 6 Forfaitair 107 (1992).
State Defined Marital Status: Its Future as an Operative Tax Factor, 17 U.C. Davis L. Rev. 257 (1983). FULLTEXT
Book Reviews
Book Review, 65 S. Econ. J. 359 (1998) (reviewing Andrew B. Lyon, Cracking the Code: Making Sense of the Corporate Alternative Minimum Tax (1997)).
Book Review, 13 Hastings Int’l & Comp. L. Rev. 367 (1990) (reviewing A.J. Easson & Li Jinyan, Taxation of Foreign Investment in the People’s Republic of China (1989)).
